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I don't understand what you mean with 'SaaS setup'. Our SaaS service is free, see https://about.gitlab.com/gitlab-com/. You can use GitLab CE for free on your own server https://about.gitlab.com/downloads/ or get GitLab EE with a subscription https://about.gitlab.com/pricing/ The most affordable subscription can be bought in 10-user packs, $390 for 10 yearly users.

Have you considered doing a similar offering to JIRA? Currently it's a fraction of the cost, $10/yr/product and has additional features for project management.

GitLab already includes an issue tracker. If you want more advanced features consider using it with a SCRUM tool https://about.gitlab.com/applications/#scrum-boards

I guarantee you don't need the "middle" pack for a two-dev shop. Either use their hosted solution, host your own CE, or spend $390 a year to get the EE code with minimal support.

Why not just use their free hosted service?